bolagsform

Bolagsform, in Swedish law, refers to the legal form or structure a business adopts. The bolagsformen defines who owns the business, how it is governed, how profits and losses are handled, the liability of owners, capital requirements, and tax treatment. The choice of bolagsform influences regulatory obligations, accounting practices, and the ease of raising capital.

Common bolagsformer in Sweden include several distinct models. Aktiebolag (AB) is a separate legal entity with limited liability for its shareholders. It typically requires formal governance, such as a board of directors and a CEO, and is subject to accounting, reporting, and auditing requirements for many sizes of company. Handelsbolag (HB) is a general partnership where partners share profits and bear joint and several unlimited liability for the company’s obligations. Kommanditbolag (KB) is a mixed form, with at least one general partner who has unlimited liability and one or more limited partners whose liability is restricted to their contribution. Enskild firma (sole proprietorship) has no separate legal personality; the owner is personally liable for all debts and obligations, though setup and administration are typically simpler. Ekonomisk förening (economic association) is a cooperative form often used for joint business activities, where members’ liability and governance reflect the association’s rules.

Registration and oversight are handled by the Swedish Companies Registration Office (Bolagsverket). Depending on form and size, ABs may face annual accounts, audits, and other reporting requirements; partnerships and sole proprietorships face different administrative demands and tax treatments. The choice of bolagsform is commonly based on liability considerations, financing needs, tax implications, and desired control and flexibility.